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Oversight of Registered Apprenticeship Programs

… (competency-based), or a combination of the two (hybrid). An apprentice/journeyworker ratio is established for …

https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programs

Opinion 2003-3

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service … award program for the active volunteer firefighters of the districts fire department …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3

Opinion 2000-14

… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … and Social Security Law §§113 or 470, from agreeing in a collective bargaining agreement with its teachers to … … exactly the same as if payments were made in the form of wages …" (89 Misc 2d at 265, 390 NYS2d at 787). In …

https://www.osc.ny.gov/legal-opinions/opinion-2000-14

Opinion 2000-4

… a termination pay program where: the program is to provide an incentive to certain employees to separate from service, … bargaining, a termination pay program designed to provide an incentive to certain employees to terminate their … more years of service with the district would be offered an opportunity to participate in the program. The employees …

https://www.osc.ny.gov/legal-opinions/opinion-2000-4

CUNY Bulletin No. CU-669

… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Health Benefits Buy Out Waiver Program. Affected Employees Eligible CUNY … The purpose of this bulletin is to provide agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-669-city-university-new-york-cuny-health-benefits-buy-out

State Agencies Bulletin No. 2293

… Program rate. Affected Employees: All employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.388% (0.00388) of an employee’s weekly wage. The maximum employee premium deduction for Paid Family Leave will be $354.53 per year. Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increase

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)

… of the Plan. Empire processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on standard fee …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through

United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy

… (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school … this period, Davis Ethical was owned and operated by William Davis, a licensed pharmacist. Pursuant to allegations … made to Davis Ethical during the time it was owned by William Davis. Key Findings From January 1, 2008 through …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy

Access-A-Ride Accident Claims

… Purpose To determine whether the number of accidents involving vehicles providing services to … to immediately notify the Paratransit Division of any accidents/incidents and provide a written report within 24 … Bureau (CSB). CSB handles claims that result from the accidents. The 14 carriers are covered for personal injury …

https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claims

Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five … information, including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manual

Post-Retirement Reporting

… retiree exceeds the earnings limit during the current calendar year. Annually report all public retirees (including … who were on payroll during the previous calendar year. If you submitted your December 2024 report … or Started using enhanced reporting after January 2025. (Note: Once you’ve used enhanced reporting for a full …

https://www.osc.ny.gov/retirement/employers/post-retirement-reporting

State Agencies Bulletin No. 2402

… Purpose: The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family … Questions regarding this bulletin may be directed to the Tax and Compliance Mailbox. … The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increase

NYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments

… In January, the Fund committed $300 million to Avenue Capital Sustainable Solutions Fund, which will focus … renewable energy, recycling and waste management. The Avenue commitment is in the Fund’s opportunistic portfolio. …

https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investments

DiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes

… a New York State 529 College Savings Program account are tax deductible*. New York’s 529 College Savings Program is an … made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 income tax filings. Parents and other participants have paid for …

https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxes

Canarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual

… to children with disabilities who are 3 and 4 years of age. During the 2017-18 school year, CCC served … Preschool Full-Day Special Class Program. For purposes of this report, this program is referred to as the cost-based … under this program come from the New York City Department of Education (DOE). In addition to the cost based program, …

https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manual

Medicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program

… of Health (Department) made improper payments for claims in violation of federal and State requirements related to … (OPRA) providers who were no longer participating in the Medicaid program. The audit covered the period from … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-or

Administration of Mitchell-Lama Waiting Lists (Follow-Up)

… of 269 State-supervised developments, with over 105,000 apartments, were built under the Program. In exchange for … out, they are no longer subject to DHCR supervision, and apartments do not need to be kept affordable for … Program developments with approximately 64,000 apartments. Apartments are rented or sold to applicants on …

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-follow

Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)

… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). … the implementation status of the four recommendations made in our initial audit report Errors in Identification of 340B …

https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-follow